高职院校校办企业内控体系建设的思考
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摘要
目前,高职院校校办企业还存在内部控制环境薄弱、控制活动不规范、控制手段不力、信息沟通不畅以及风险评估与内部监督不到位等问题,究其原因,是内控机制不到位。要依据相关政策法规,利用PDCA方法,在内部环境、风险评估、控制活动、信息与沟通、内部监督等方面构建内部控制体系,防范企业运营风险,促进企业实现目标。
There exist problems in higher vocational institute-owned enterprises, such as the weak internal controlling environment,irregularity controlling activity, weak control measures, poor communication of information and the nonfulfillment of risk evaluation and internal supervision. The reason is the lack of internal control mechanism. Higher vocational institute-owned enterprises should, according to the relevant policies and regulations, use PDCA method to construct the internal control system from internal control, risk evaluation,control activity, information and communication as well as internal supervision, so as to prevent enterprise from operation risk, and promote enterprise to achieve the goal.
There exist problems in higher vocational institute-owned enterprises, such as the weak internal controlling environment,irregularity controlling activity, weak control measures, poor communication of information and the nonfulfillment of risk evaluation and internal supervision. The reason is the lack of internal control mechanism. Higher vocational institute-owned enterprises should, according to the relevant policies and regulations, use PDCA method to construct the internal control system from internal control, risk evaluation,control activity, information and communication as well as internal supervision, so as to prevent enterprise from operation risk, and promote enterprise to achieve the goal.
引文
[1]方苑,沈弋.公司治理视角下的高校校办企业内部控制--问题识别与对策分析[J].商业会计,2017(20):60-61.
[2]刘玉廷.全面提升企业经营管理水平的重要举措[J].财务与会计,2010(7):6-16.
[3][5]王立新.中小型高校校办企业内控问题研究[J].企业改革与管理,2016(8):16-204.
[4]朱晓婷,刘利琼.高校内部控制现状及存在问题研究[J].中国行政管理,2017(1):155-157.
[2]刘玉廷.全面提升企业经营管理水平的重要举措[J].财务与会计,2010(7):6-16.
[3][5]王立新.中小型高校校办企业内控问题研究[J].企业改革与管理,2016(8):16-204.
[4]朱晓婷,刘利琼.高校内部控制现状及存在问题研究[J].中国行政管理,2017(1):155-157.